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我国大学预算改革:民主与理性
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作者 张泽明 《绵阳师范学院学报》 2014年第9期6-9,共4页
我国大学预算改革的目标是建立和完善现代预算制度,而民主和理性是现代预算制度发展的基本方向。本文详细阐释了我国大学预算改革进程中预算民主和预算理性的具体内涵。
关键词 大学 预算民主 预算理性
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透视零基预算内涵及其在我军预算管理中的应用 被引量:4
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作者 赵静 郑先斌 《海军工程大学学报(综合版)》 2009年第4期29-33,共5页
对比零基预算内涵与我军预算管理实践,文中论述了二者对"零"的理解不同、预算功能有差别、集权分权体现不一、排序标准各有侧重。结合预算管理理论和我军预算实践,得出我军零基预算尚为一种过渡技术,预算理性的运用也只是一... 对比零基预算内涵与我军预算管理实践,文中论述了二者对"零"的理解不同、预算功能有差别、集权分权体现不一、排序标准各有侧重。结合预算管理理论和我军预算实践,得出我军零基预算尚为一种过渡技术,预算理性的运用也只是一个尝试的过程。但同时指出,处于预算管理改革的初级阶段,预算技术的逐步推进是必要且必需的。 展开更多
关键词 预算管理 零基预算 预算理念 理性预算
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零基预算理论的研究述评 被引量:2
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作者 李玲 《河西学院学报》 2015年第6期98-102,共5页
文章对国外与国内有关零基预算的研究文献进行了综述。迄今为止,零基预算经历了一个从兴起到衰落再到兴起的过程。文章对零基预算理论、零基预算的衰落与再兴起的过程、零基预算运行的优势与不足以及其在我国运行的路径选择进行了阐述... 文章对国外与国内有关零基预算的研究文献进行了综述。迄今为止,零基预算经历了一个从兴起到衰落再到兴起的过程。文章对零基预算理论、零基预算的衰落与再兴起的过程、零基预算运行的优势与不足以及其在我国运行的路径选择进行了阐述。虽然,零基预算具有一定的优越性,但是,在我国它还不能成为一种代替基数增长预算的预算方式,它只能作为进一步完善我国预算制度的一种路径或工具加以选择。 展开更多
关键词 零基预算 预算理性 兴起—衰落—再兴起 路径选择
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Prediction method of rock burst proneness based on rough set and genetic algorithm 被引量:3
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作者 YU Huai-chang LIU Hai-ning +1 位作者 LU Xue-song LIU Han-dong 《Journal of Coal Science & Engineering(China)》 2009年第4期367-373,共7页
A new method based on rough set theory and genetic algorithm was proposedto predict the rock burst proneness. Nine influencing factors were first selected, and then,the decision table was set up. Attributes were reduc... A new method based on rough set theory and genetic algorithm was proposedto predict the rock burst proneness. Nine influencing factors were first selected, and then,the decision table was set up. Attributes were reduced by genetic algorithm. Rough setwas used to extract the simplified decision rules of rock burst proneness. Taking the practical engineering for example, the rock burst proneness was evaluated and predicted bydecision rules. Comparing the prediction results with the actual results, it shows that theproposed method is feasible and effective. 展开更多
关键词 rock burst proneness rough set genetic algorithm RULE
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Controllability, Budget Flexibility and New Model of Budgeting System
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作者 Fu Chenxi 《Journal of Modern Accounting and Auditing》 2011年第9期974-985,共12页
How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this pro... How to extend the flexibility of the budget control to adapt for need of strategy management and management control is a difficult and very important problem. The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows: (1) To disclose that the controllability of an organization is one characteristic of the budgeting systems and the controllability is not impartial and not single personal action. (2) To discuss tentatively an improved budgeting system to improve the several weaknesses of traditional budgeting control that Otley (1999) summarized from the academic and practitioner literatures in order to improve the controllability of strategy management with budget flexibility. (3) To build the new model of flexible budget with three new features: it makes strategy objectives easily achievable and controllable; it makes controllers have a more strategic role; it can balance these multiple goals when they cannot be achieved simultaneously and external conditions are more demanding. 展开更多
关键词 CONTROLLABILITY budget flexibility new model budgeting system
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The Innovations and Shortages of the New Budget Law
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《International English Education Research》 2015年第4期8-9,共2页
The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of ... The introduction of the new budget law is one of the most important achievements of the construction of national legal system. It is a landmark event in building financial system. The new budget law has made a lot of breakthroughs and innovations in the budget managemenL to lead direction for further deepen fiscal reform. However, the modification of the budget law can only adopt the principle of limited modification, there are still many problems. This paper discusses the innovation and deficiency of the new budget law under the background of budget law modification, and makes suggestions to further improve the budget law. 展开更多
关键词 new budget law INNOVATION SHORTAGE improve.
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Modeling the effect of time delay in budget allocation to control an epidemic through awareness 被引量:2
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作者 A. K. Misra Rajanish Kumar Rai Yasuhiro Takeuchi 《International Journal of Biomathematics》 SCIE 2018年第2期263-282,共20页
The emergence of any new infectious disease poses much stress on the government to control the spread of such disease. The easy, fast and less expensive way to slow down the spread of disease is to make the population... The emergence of any new infectious disease poses much stress on the government to control the spread of such disease. The easy, fast and less expensive way to slow down the spread of disease is to make the population be aware of its spread and possible control mechanisms. For this purpose, government allocates some funds to make public aware through mass media, print media, pamphlets, etc. Keeping this in view, in this paper, a nonlinear mathematical model is proposed and analyzed to assess the effect of time delay in providing funds by the government to warn people. It is assumed that suscep- tible individuals contract infection through the direct contact with infected individuals; however the rate of contracting infection is a decreasing function of funds availability. The proposed model is analyzed using stability theory of delay differential equations and numerical simulations. The model analysis shows that the increase in funds to warn people reduces the number of infected individuals but delay in providing the funds desta- bilizes the interior equilibrium and may cause stability switches. 展开更多
关键词 Epidemic model economic funds time delay Hopf bifurcation stabilityswitches.
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A Jacobi-collocation method for solving second kind Fredholm integral equations with weakly singular kernels
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作者 CAI Hao Tao 《Science China Mathematics》 SCIE 2014年第10期2163-2178,共16页
In this work,we propose a Jacobi-collocation method to solve the second kind linear Fredholm integral equations with weakly singular kernels.Particularly,we consider the case when the underlying solutions are sufficie... In this work,we propose a Jacobi-collocation method to solve the second kind linear Fredholm integral equations with weakly singular kernels.Particularly,we consider the case when the underlying solutions are sufficiently smooth.In this case,the proposed method leads to a fully discrete linear system.We show that the fully discrete integral operator is stable in both infinite and weighted square norms.Furthermore,we establish that the approximate solution arrives at an optimal convergence order under the two norms.Finally,we give some numerical examples,which confirm the theoretical prediction of the exponential rate of convergence. 展开更多
关键词 second kind Fredholm integral equations with weakly singular kernels Jacobi-collocation methods stability analysis convergence analysis
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